INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of the provision for income tax expense are as follows for the three months ended:

	June 30, 2012			June 30, 2011
Current taxes
Federal	$	—		$	—
State		—			—
Current taxes		—			—
Change in deferred taxes		(79,717	)		(839,687	)
Change in valuation allowance		80,097			856.848
Provision for income tax expense	$	380		$	16,981

The components of the provision for income tax expense (benefit) are as follows for the six months ended:

	June 30, 2012			June 30, 2011
Current taxes
Federal	$	—		$	—
State		—			—
Current taxes		—			—
Change in deferred taxes		(173,415	)		(933,506	)
Change in valuation allowance		186,911			930,563
Provision for income tax expense (benefit)	$	13,496		$	(2,943	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at June 30, 2012:

Deferred tax assets:
Equity based compensation	$	19,618
Allowance for doubtful accounts		8,500
Depreciation and amortization timing differences		—
Net operating loss carryforward		1,796,292
On-line training certificate reserve		1,126
Total deferred tax assets		1,825,536
Valuation allowance		(1,790,716	)
Deferred tax assets net of valuation allowance		34,820
Less deferred tax assets – non-current, net of valuation allowance		34,257
Deferred tax assets – current, net of valuation allowance	$	563

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2011:

Deferred tax assets:
Equity based compensation	$	21,743
Allowance for doubtful accounts		10,540
Depreciation and amortization timing differences		(4,389	)
Net operating loss carryforward		1,623,065
On-line training certificate reserve		1,162
Total deferred tax assets		1,652,121
Valuation allowance		(1,603,805	)
Deferred tax assets net of valuation allowance		48,316
Less deferred tax assets – non-current, net of valuation allowance		47,735
Deferred tax assets – current, net of valuation allowance	$	581

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The significant differences between the statutory tax rate and the effective tax rates for the Company for the six months ended are as follows:

	June 30, 2012			June 30, 2011
Statutory tax rate benefit		—	%		—	%
Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback		(23	)%		(34	)%
Equity based compensation and loss		—	%		—	%
Book/tax depreciation and amortization differences		—	%		—	%
Change in valuation allowance		25	%		34	%
Other		—	%		—	%
Effective tax rate (benefit)		2	%		—	%